Carpenter v. Canada (National Revenue), 2020 FC 753
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Federal Court (Canada) |
| Citation | 2020 FC 753 |
| Date | 09 July 2020 |
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3 practice notes
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Badesha v. Canada (Attorney General), 2021 FC 215
...(Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at para 100; Carpenter v Canada (Attorney General), 2020 FC 753 at para 20). [17] The Minister’s discretion to waive or cancel tax assessed under Part XI.01 is limited by s 207.06(1) of the ITA, which provides a......
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Allen v. Canada (Attorney General), 2021 FC 364
...of the ETA, was also reasonableness: Easton v Canada (Revenue Agency), 2017 FC 113 at para 41; Carpenter v Canada (Attorney General), 2020 FC 753 at para 20; Canada Revenue Agency v Telfer, 2009 FCA 23 at para 24. [9] Reasonableness review is a deferential but robust form of review: Vavilov......
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KC v. Canada (Revenue Agency), 2021 FC 222
...(Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at para 100; Carpenter v Canada (Attorney General), 2020 FC 753 at para 20). [18] The Applicant disputes the following factual findings made by the Minister’s delegate: (a) the Applicant had a “pattern&#x......
4 cases
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Maverick Oilfield Services Ltd. v. Canada (Attorney General), 2023 FC 1728
...their tax obligations, as required by the jurisprudence to establish extraordinary circumstances: Carpenter v Canada (Attorney General), 2020 FC 753 at para [61] In Bifano v Canada (Attorney General), 2019 FC 742, the Court held the Minister acted reasonably in declining to find extraordina......
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Badesha v. Canada (Attorney General), 2021 FC 215
...(Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at para 100; Carpenter v Canada (Attorney General), 2020 FC 753 at para 20). [17] The Minister’s discretion to waive or cancel tax assessed under Part XI.01 is limited by s 207.06(1) of the ITA, which provides a......
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Allen v. Canada (Attorney General), 2021 FC 364
...of the ETA, was also reasonableness: Easton v Canada (Revenue Agency), 2017 FC 113 at para 41; Carpenter v Canada (Attorney General), 2020 FC 753 at para 20; Canada Revenue Agency v Telfer, 2009 FCA 23 at para 24. [9] Reasonableness review is a deferential but robust form of review: Vavilov......
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KC v. Canada (Revenue Agency), 2021 FC 222
...(Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at para 100; Carpenter v Canada (Attorney General), 2020 FC 753 at para 20). [18] The Applicant disputes the following factual findings made by the Minister’s delegate: (a) the Applicant had a “pattern&#x......